The American Jobs Creation Act of 2004 has been described as the most significant reform of U.S. business taxation since the Internal Revenue Code was overhauled in 1986. In the Jobs Act, you will find a wide range of provisions impacting primarily U.S. manufacturing and international trade, but also affecting vastly different types of transactions and taxpayers.

Due to its scale and impact on the tax professional and business community, CCH Tax and Accounting asked more than 15 leading tax commentators to provide their thoughts and analysis on the significant provisions of this historic tax legislation. Presented as a special issue of TAXES Magazine, the dozen analytical commentaries contained in this volume provide practitioners with a wealth of well-written and insightful explanations on one of the biggest tax bills in two decades.

To see the contents...